Four KIMEP Students Coordinate
"Permanent Establishment Conference"

KIMEP’s Central Asian Tax Research Center is delighted to inform the KIMEP community about one of its many recent conferences. The Permanent Establishment Conference covered the Kazakhstani Double Tax Treaties with foreign companies and the Tax Code of the Republic of Kazakhstan.

The organizers of the conference were four KIMEP students: Balnur Dautova (LLM), Meruyert Assilova, (LLM), Pavel Chemeris (LLM) and Murat Dautov (LLM). These students currently conduct research on permanent establishments in Kazakhstan and International Tax Law.

“We were very glad to invite the whole KIMEP community to our conference!” says Balnur Dautova, one of the coordinators. “At the end of the conference we made our own recommendations for legislative changes in the Republic of Kazakhstan,” she adds.

The conference covered other topics as well, including the existence of permanent establishments, the attribution of profits to a permanent establishment and the fixed place of business for VAT and administrative aspects of a permanent establishment.

In addition, the coordinators of the conference included the latest Kazakhstani and foreign court decisions on permanent establishments.